Eduvest - Journal of Universal Studies
Vol. 2 No. 9 (2022): Journal Eduvest - Journal of Universal Studies

Relevance of Value and Determinants of Restatement Financial Statements

Fery Wijaya (Institut Bisnis dan Informatika Kwik Kian Gie)

Article Info

Publish Date
20 Sep 2022

Abstract

The reported financial statements have a general purpose, namely to provide information about the company's financial position, performance and cash flows that are useful for most users of financial statements in order to make investment decisions and demonstrate management's stewardship for the use of resources entrusted to them. they. The purpose of this study was to determine and analyze the effect of restatement of financial statements on firm value. Profitability, leverage, firm size and audit quality together can explain the possibility of a financial statement restatement

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Journal Info
Eduvest - Journal of Universal Studies
Website

Abbrev

edv

Publisher

Green Publisher Indonesia

Subject

Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

Description

Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that ...